Income Tax Assessment Act 1997

SDiv30-DB

Amended by:

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Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl57

Commenced	Action	Note
1/07/2003	Substitute	Title 'Subdivision 30-DB - Spreading certain gift and covenant deductions over up to 5 income years'

Taxation Laws Amendment Act (No. 2) 2000 (assent 31/05/2000)

Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - SEN

3-Sch6

Commenced	Action	Note
31/05/2000	Insert	Title 'Subdivision 30-DB - Spreading cultural gift deductions over up to 5 income years'